In Re Buchholtz

MEMORANDUM

LARSON, District Judge.

The petitioner was adjudicated a bankrupt on January 13, 1965. The bankrupt, and his wife (not a bankrupt) filed a joint Federal income tax return for the-year 1964. Both the bankrupt and his wife had income subject to withholding tax. After adjudication,- the Internal Revenue Service refunded to the bankrupt and his wife the sum of $165.74. The Trustee claims that he is entitled to-71% or $117.68 of this amount. The Referee concluded that the percentage of refund in this fact situation is to be computed upon the percentage of withholding contributed by each…